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European Union
Staatssecretaris van Financiën v L.W. Geelen (C-568/17)
Consideration of the questions referred
The first question
36

Staatssecretaris van Financiën v L.W. Geelen (C-568/17)

Judgment of 8 May 2019law://eu/cjeu/2017/c-568-17/para_36@2026-11-12

36In the present case, it is common ground that the objective of that service is to provide recipients with a source of entertainment.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Case: C-568/17 · ECLI:EU:C:2019:388
Decided: 8 May 2019
Procedure: Preliminary reference · referred by the Hoge Raad der Nederlanden (Supreme Court of the Netherlands)
Applicant: Staatssecretaris van Financiën
Defendant: L.W. Geelen
Rapporteur: E. Regan
Advocate General: M. Szpunar
Bench: 5 judges
R. Silva de Lapuerta, J.-C. Bonichot, A. Arabadjiev, E. Regan, C.G. Fernlund
Language: Dutch
Official: CURIA · EUR-Lex 62017CJ0568

Topics

Value added tax

History · 1 version

8 May 2019Reading

Connections

Interprets 3: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax; Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 3: Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj v SC Westside Unicat (C-532/22)6 provisions; État du Grand-duché de Luxembourg and Administration de l'enregistrement, des domaines et de la TVA v Navitours SARL (C-294/21); Proceedings brought by Veronsaajien oikeudenvalvontayksikkö (C-215/19)
Cites 13: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; RAL (Channel Islands) Ltd and Others v Commissioners of Customs & Excise (C-452/03); Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax; Maatschap M.J.M. Linthorst, K.G.P. Pouwels en J. Scheren c.s. v Inspecteur der Belastingdienst/Ondernemingen Roermond (C-167/95); Inter-Mark Group sp. z o.o. sp. komandytowa v Minister Finansów (C-530/09); Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket (C-291/07); Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën (C-41/04); Jürgen Dudda v Finanzgericht Bergisch Gladbach (C-327/94); RCI Europe v Commissioners for Her Majesty’s Revenue and Customs (C-37/08); Staatssecretaris van Financiën v L.W. Geelen (C-568/17); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; Ministre de l'Économie, des Finances et de l'Industrie v Gillan Beach Ltd (C-114/05); Gunter Berkholz v Finanzamt Hamburg-Mitte-Altstadt (168/84)